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| Photo Courtesy: Aviation Safety Bureau Site |
In relation to section 100 of the same Code (the TCCP) all articles when
imported from any foreign country into the Philippines, shall be subject
to duty upon each importation, even though previously exported from the
Philippines, except as otherwise specifically provided for in this code
(i.e. the TCCP) or other laws.
Further,
that under the general rule: pursuant to section 1201 of the same code,
All articles imported into the Philippines whether subject to duty or
not shall be entered through a customhouse at a port of entry.
Therefore, all cost of repairs
made in the foreign countries upon VESSEL OR AIRCRAFT shall be subject
to duty, unless satisfied under certain condition pursuant to section
105 of the TCCP, without prejudice to the specific documentary
requirements upon availing this privilege that may deemed necessary:
- The subject VESSEL OR AIRCRAFT repaired is/are documented, registered of licensed in the Philippines, upon satisfactory proof to the Collector of Customs (BOC) that;
- That adequate facilities for such repairs are not afforded in the Philippines;
- That such vessels or aircrafts, while in the regular course of her voyage or flight was compelled by stress of weather or other casualty to put into foreign port to make such repairs in order to secure, seaworthiness or airworthiness of the vessel or aircraft to enable her to reach her port of destination.
However, the said exemption is not applicable to the value of Article/s used for such repair.
Note: If you are reading this article few years later than below date posted, it is highly recommended to further browse for possible amendment or you may contact us here and let us know how we can help you.
Note: If you are reading this article few years later than below date posted, it is highly recommended to further browse for possible amendment or you may contact us here and let us know how we can help you.
[Manila, Philippines | Posted: August 2014]